ANALISIS PENGARUH PERPUTARAN PIUTANG, PERSEDIAAN, DAN SKALA PERUSAHAAN TERHADAP PROFITABLITAS PERUSAHAAN PROPERTY DI MASA PANDEMI COVID-19

Abstract

Every company will require funds to spend its operational activities as well as long-term investment costs in order to support the progress of the company. Moreover, the success of the company can be seen from the profit earned and the level of profitability. Profitability is a company’s capability ability to provide benefits concerning sales, total asser, or even its own capital. Furthermore, this research aimed to find out the accounts receivable turnover, inventory turnover, and the firm scale on profitability of the property companies listed on the Indonesia Stock Exchange. The result indicated that both accounts receivable and inventory turnover had a significant effect on profitability. While, the simultaneous test showed accounts receivable turnover, inventory turnover, and firm scale had a significant effect on profitability. The R square in the regressions model was 76%. It meant the number of accounts receivable turnover, inventory turnover, and firm scale affect the profitability generated by from equality was 76% and the rest of 24% was explained by the other variable.